United Nations Model Double Taxation Convention Between Developed and Developing Countries 2021

This publication is geared towards the international community especially developing countries and countries with economies in transition. Double tax treaties aim to prevent unrelieved double taxation and foster cross-border economic activity and the transfer of technology. The UN Model Tax Convention consists of articles on the treaty’s scope and on definitions to be used. For different kinds of income and capital, it allocates taxing rights before establishing how double taxation will be eliminated where taxing rights are shared. It aims to prevent certain forms of tax discrimination; provide for the exchange of tax information and assistance in tax collection between treaty partners; allow treaty partners to resolve disputes or address doubts concerning the treaty, and address certain types of treaty abuse.